Based On The Comprehensive And Classification Model Of Personal Income Tax Reform

The individual income tax have an organization function of fiscal revenue and adjusting income distribution. But with the development of economy and people’s income pluralism, the widening gap between income distribution, the distribution of personal income tax adjustment function is becoming more and more important. But our current classification of the income tax mode is not conducive to adjust income distribution, build a "comprehensive and classification of combining the tax system mode" become a major topic of tax system reform in our country, and write the national fiscal and taxation system reform in total. In this paper, the synthesis and classification of combining the tax reform for the selected topic, the synthesis and classification of the tax mode of combining the elements of design, and then build a suitable for the situation of our country personal income tax system.This article in introduced the internationally accepted classification of three kinds of tax system mode, tax system, mixed tax system, tax system, on the basis of analysis of why the synthesis and classification of a combination of tax system model is the ideal choice for our country. By comparing the differences of Chinese and foreign personal income tax system, where to draw lessons from foreign tax experience, summed up the shortcomings of the existing personal income tax system in our country, to design of all the elements of tax system mode, tax gradually toward the scientific and rational in China.The full text is divided into five chapters, by theoretical analysis, empirical analysis and policy Suggestions of three parts. Among them, the first chapter is the introduction, this paper briefly explains the research background, theoretical and practical significance, research status at home and abroad, research methods and structure arrangement, starting from the shortcomings of the current individual income tax, the phenomenon of section facts, the thesis, the master full text on the structure and content. On the second part is about the international the current mode of three kinds of personal income tax, tax system, classification of mixed tax system, tax system, tax system introduced respectively, and the connotation and the comprehensive analysis of the pros and cons of the three kinds of tax system mode. Make theoretical analysis to our country tax model selection. The third part briefly introduces the basic content and characteristics of the current classification system. The fourth part from the direction of the income tax reform in our country, China’s tax collection and administration ability, give attention to two or more things and comprehensive and classification system is conducive to regulating income distributive justice three aspects, explains why classification and comprehensive combination of tax system model is the ideal choice of the mode of tax in our country. The fifth part in draw lessons from international experience, on the basis of from 11 class division, tax rate structure, deduct four aspects to carry on the design standard, the collection and management mode, and put forward the corresponding supporting measures such as constructing taxpayers coding system.